#Section 153C
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1,084 articlesIncome Tax
Income Tax
ITAT Visakhapatnam Quashes Reassessment as Section 148 Notice Time-Barred
Income Tax
Income Tax
ITAT Mumbai deletes ₹21.99L Sec 69B addition; third-party statement without cross-examination held invalid
Income Tax
Income Tax
Sec 263 Invalid Where PCIT Didn’t Challenge Sec 153D Approval in 153C Case
Income Tax
Income Tax
On-Money Addition Deleted; Third Party Excel Statement Not Enough Without Proof
Income Tax
Income Tax
ITAT Kolkata quashed Reassessment as Time-Barred Due to Expiry of Limitation Period
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Income Tax
Section 153C Notice Quashed Due to 15-Month Delay in Recording Satisfaction Note: Bombay HC
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Income Tax
Only profit element embedded to unaccounted purchases can be taxed: ITAT Chennai
Income Tax
Income Tax
Bogus Purchase Addition Deleted – Suspicion from STR Report Insufficient When Purchases Supported by Evidence
Income Tax
Income Tax
Common Satisfaction Note for Multiple AYs Invalid U/s 153C: ITAT Bangalore
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Income Tax
Delay in Recording Satisfaction Note Under Section 153C Can Invalidate Search Proceedings
Income Tax
Income Tax
Section 153C Assessment Quashed Because Consolidated Satisfaction Note Lacked Year-Wise Incriminating Material
Income Tax
Income Tax
Excel Sheet Alone Not Sufficient Proof: ITAT Ahmedabad Deletes Cash Payment Addition
Income Tax
Income Tax
Section 271D Penalty Quashed Due to Failure to Record Section 269SS Satisfaction
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Income Tax
